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A company has requested clarification on whether surface rights over social housing and their associated rents can qualify for the SOCIMI regime. The Directorate-General for Tax (DGT) has ruled that they can, provided they are registered in the Land Registry.
Question posed: What is the classification of the surface rights and the lease income referred to in the consultation request for the purposes of the SOCIMI special tax regime. Specifically:
Surface rights registered in the Property Registry during their term of validity are considered real estate property for the SOCIMI regime. Therefore, income derived from their exploitation is considered income from the leasing of real estate assets used for the corporate purpose, regardless of their accounting classification.
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